annual report - Indian Hill School District

General Fund Expenditures 2007-08
How does the District spend its money
The General Fund is used to account for the ordinary operations
of the District, and reflects those transactions that are not
required to be recorded in another specific fund. For the
2007-08 school year, General Fund expenditures were allocated
to the following categories:
Instruction: $16,472,409 – 55.2%
Instruction, the largest expenditure category for the District,
reflects the costs of providing direct instruction services
and programs for all pupils, including those with disabilities
identified from age 3 through 22 years and those who are
academically gifted. Expenditures recorded in this category
include classroom materials, textbooks and equipment as well
as salaries and benefits for classroom teachers and instructional
aides.
Pupil Support: $2,127,632 – 7.1%
Pupil support services account for those expenditures
designed to assess and improve the well-being of pupils and
to supplement the teaching process. Examples include gifted
education, guidance and testing, nursing, speech and language,
psychological, occupational and physical therapy services.
Instructional Support: $2,186,710 – 7.3%
Instructional support services sustain activities which assist the
instructional staff with materials needed to provide learning
experiences for students. Examples of instructional support
services include media services, technology services, curriculum
development and staff development services.
Board and Administration: $2,074,209 – 7.0%
Board and administration services include those activities that
establish and administer policies in connection with operating
the school district. It also reflects administrative services
related to a single building, a group of buildings, or the entire
District. This category includes clerical support personnel for
administrative positions.
Fiscal, Business & Central: $809,325 – 2.7%
Fiscal and business services reflect the financial operations
for the District, including budgeting and accounting services,
auditing, purchasing, payroll and benefit processing. Payments
to the County Auditor and Treasurer which support the
collection of real estate taxes are also included here. Central
services expenditures include costs related to supporting
instruction and other educational services, such as public
information and communication and community access.
General Fund Expenditures 2007-08
Instruction 55.2%
Pupil Services 7.1%
Instructional Support 7.3%
Board & Administration 7%
Fiscal & Business 2.7%
Operations & Maintenance 11.5%
Transportation 5.9%
Extracurricular Activities 2.2%
Transfers 1.1%
Operations and Maintenance: $3,437,097 – 11.5%
Operations and maintenance expenditures include costs related
to the repair, maintenance, safety, and operation of buildings
and grounds. This category includes all custodial, maintenance,
and utility costs associated with more than 500,000 square feet
of facility space and about 80 acres of grounds and outdoor
athletic facilities.
Transportation: $1,756,082 – 5.9%
Transportation services include costs associated with
transporting students to and from school, including school bus
maintenance, repair and replacement. In 2007-08, the District
transported more than 1,600 pupils enrolled in Indian Hill
Schools and approximately 265 resident students enrolled in 23
area private schools. The District operates a fleet of 34 school
buses, which travel over 1,600 miles each day and includes 2
handicapped accessible buses with a wheelchair lift.
Extracurricular Services: $666,266 – 2.2%
Extracurricular services reflect the compensation costs related to
coaches or advisors of academic, athletic or community service
extracurricular activities.
Advances and Transfers: $340,000 – 1.1%
An advance of $340,000, which was later repaid, was made to
address the timing of a December 1st debt payment.
14 2007-08 Annual Report